9903.82.26 Consolidated Metal 232: Equipment Parts, 0% Exemption

Key Points

• HTS 9903.82.26 carries a 0 percent additional duty rate under the Consolidated Metal 232 program, making it an exemption heading, not a duty-imposition heading.
• The heading covers equipment parts in the non-U.S.-content tier governed by notes (f) and (k), where the Column 1 non-U.S. metal content is 15 percent or greater.
• The heading became effective on 2026-06-08 and is scheduled to terminate on 2028-01-01.
• Claiming this heading on an entry suppresses the Section 232 additional duty that would otherwise apply; without a valid claim, the standard 232 rate for your product category will be assessed instead.
• 9903.82.26 rides as a secondary Chapter 99 line alongside the underlying Chapter 1-97 classification on your CBP entry; both lines must be reported correctly in ACE.

On this page

1. What 9903.82.26 is and who needs it
2. Scope: which products and content thresholds qualify
3. Effective window and termination date
4. How 9903.82.26 stacks with other duties
5. Reporting this heading correctly on a CBP entry
6. What importers should do
7. Key references

HTS 9903.82.26 is a zero-duty exemption heading within the Consolidated Metal 232 program. It applies to equipment parts that fall under notes (f) and (k) of the 9903.82 block and whose non-U.S. metal content reaches or exceeds 15 percent (Column 1 basis). When properly claimed, it reduces the Section 232 additional duty on those parts to 0 percent for entries filed on or after 2026-06-08 and before 2028-01-01.

The links throughout this article go directly to primary documents: proclamations, Federal Register notices, and the official Harmonized Tariff Schedule itself. Read the source before making classification decisions.

What 9903.82.26 is and who needs it

The Consolidated Metal 232 program restructured the longstanding Section 232 tariff regime for steel, aluminum, and copper into a unified 9903.82 heading block. Within that block, different sub-headings either impose additional duties or, as in this case, grant an exemption that zeroes out any additional duty that would otherwise apply.

9903.82.26's official heading text reads: Equipment-parts tier non-US-content (f),(k), col1 >=15%: 0%. The heading is not a rate-setting provision in the traditional sense. It is a relief mechanism. Importers who qualify claim it to confirm that no Section 232 additional duty applies to their shipment, even though the goods are otherwise within the program's scope.

The importers who need this heading are those bringing in qualifying equipment parts that contain non-U.S. metal at or above the 15 percent threshold specified in the Column 1 content rules, and who can substantiate that threshold at the time of entry. If you are unsure whether your parts meet the content test, confirm the current program notes with your customs broker or in the Harmonized Tariff Schedule on hts.usitc.gov.

Scope: which products and content thresholds qualify

Equipment parts

The heading applies to goods classified as equipment parts within the Consolidated Metal 232 framework. The program's notes (f) and (k) define the specific product and content parameters for this tier. Because the facts block does not detail every product enumerated in those notes, review the current Chapter 99 text at hts.usitc.gov to confirm your specific part falls within the described scope.

The 15 percent non-U.S. content threshold

The Column 1 non-U.S. metal content must be at or above 15 percent for this heading to apply. Content below that threshold falls under a different sub-heading within the 9903.82 block. For comparison, the related heading 9903.82.23 governs equipment parts subject to a 10 percent floor duty, so the choice between headings depends on your documented content calculation. If your content calculation lands at exactly 15 percent, you are within 9903.82.26's scope; if it is below 15 percent, verify which adjacent heading applies.

Country of origin considerations

The facts block does not specify country-of-origin restrictions unique to 9903.82.26 beyond the content tier rules in notes (f) and (k). For USMCA-origin goods with low U.S. content, the separate heading 9903.82.21 may be more directly applicable. Confirm origin and content interaction with your broker and in the current HTSUS notes.

Effective window and termination date

9903.82.26 took effect on 2026-06-08. As of the facts-block date of August 2026, the heading is active. It is scheduled to terminate on 2028-01-01. Entries filed on or after 2028-01-01 will not be able to claim this heading unless the program is extended or modified before that date.

Monitor the Federal Register and CBP.gov for any proclamation or notice that extends, modifies, or terminates the heading ahead of the announced date. If the heading terminates as scheduled, the Section 232 additional duty that this heading currently zeroes out may reassert under whatever provision governs at that time.

How 9903.82.26 stacks with other duties

Claiming 9903.82.26 eliminates the Section 232 additional duty for qualifying equipment parts, but it does not affect other duties that may apply to the same entry line:

• Column 1 general (MFN) duty: Still assessed on the underlying Chapter 1-97 classification regardless of the 232 exemption.
• Section 301 duties (China-origin goods): If the goods originate in China, Section 301 additional duties are assessed independently. The 232 exemption has no effect on them.
• Antidumping and countervailing duties (AD/CVD): Any applicable AD/CVD cash deposit and final assessment run separately. See our article on AD/CVD cash deposit vs. final duty for how those obligations work alongside other tariff stacking.
• Other Chapter 99 provisions: Multiple Chapter 99 codes can apply simultaneously. 9903.82.26 interacts only with the Section 232 layer; other special-tariff Chapter 99 codes remain in effect if applicable.

Use the duty calculator to model the total landed-duty burden including all stacking layers for your specific commodity and origin.

Reporting this heading correctly on a CBP entry

Chapter 99 exemption headings like 9903.82.26 do not replace the underlying tariff classification. In ACE, the entry must carry both:

1. The Chapter 1-97 HTS number that describes the merchandise (for rate-of-duty and statistical purposes).
2. 9903.82.26 as the secondary Chapter 99 line, which signals to CBP that the Section 232 additional duty is zero for this shipment.

CBP has issued guidance on the order in which Chapter 98 and 99 codes must be reported in ACE. Review the current ACE reporting requirements in our related article on CBP's HTS reporting order for Chapter 98 and 99 classifications to make sure your entry is formatted correctly. An omitted or mis-sequenced secondary line can result in the system assessing the full Section 232 additional duty by default.

If you believe a prior entry should have claimed this heading but did not, confirm with your broker whether a post-summary correction or protest is appropriate under current CBP procedures. Do not assume refund eligibility without verifying the applicable deadlines and procedural requirements at cbp.gov.

What importers should do

• Verify content documentation now. Pull your bill of materials and mill certificates to confirm that non-U.S. metal content is at or above 15 percent for each part you intend to enter under 9903.82.26. The content threshold is a hard boundary between this heading and adjacent ones.
• Check the current HTSUS notes. Review notes (f) and (k) in Chapter 99 at hts.usitc.gov to confirm your product's scope and any conditions or certifications the notes require before claiming the exemption.
• Audit ACE entry formatting. Confirm with your broker that both the Chapter 1-97 base classification and 9903.82.26 appear in the correct reporting order on every affected entry filed on or after 2026-06-08.
• Track the 2028-01-01 termination date. Set a review point well before that date to monitor whether the heading is extended, and to prepare alternative classification strategies if it expires as announced.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - Official text of 9903.82.26 and the full Chapter 99 Consolidated Metal 232 notes, including notes (f) and (k).
• U.S. Customs and Border Protection (cbp.gov) - ACE entry filing requirements, CSMS messages on Chapter 99 reporting, and post-summary correction guidance.
• Federal Register (federalregister.gov) - Proclamations and notices governing the Consolidated Metal 232 program and any future modifications to the 9903.82 heading block.
• White House (whitehouse.gov) - Presidential proclamations establishing and amending the Section 232 metals programs.
• 9903.82.23: Equipment Parts, 10% Floor Duty - The adjacent equipment-parts heading for content below the 9903.82.26 threshold.
• CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications - How to sequence Chapter 99 exemption codes on an ACE entry.
• AD/CVD Cash Deposit vs Final Duty: Why Your Bill Can Change - How AD/CVD obligations interact with 232 exemption claims.
• 2026 Tariff Code Overview - Context for the broader 2026 tariff landscape including Consolidated Metal 232 changes.